所得税会计源于会计准则与税收法规间的差异,目的是为了确认企业在每一会计期间的所得税费用。相对于其他资产负债项目而言,债券投资因分类及计量方法的不同而在会计处理和税收处理上有着更多的差异,其所得税会计核算也更为复杂。了解这些差异并掌握各类债券投资所得税会计核算实务处理方法,有助于企业准确核算当期所得税费用。 Income tax accounting differences between accounting standards and tax laws and regulations, the purpose is to confirm the enterprise income tax expense in each accounting period. Compared with other assets and liabilities, bond investment has more differences in accounting treatment and tax treatment due to different classification and measurement methods, and its income tax accounting is also more complicated. Understand these differences and grasp all kinds of bond investment income tax accounting practices to help businesses accurately calculate the current income tax expense.